DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR
In the result, all the appeals of revenue are dismissed
ITA 141/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12
Bench: Shri A. T. Varkey, Jm]
Section 147Section 148Section 149Section 151
183 (All) has held as under:
“Section 149 provides a time limit for issuance of a notice under Section 148 of the Act and, if a notice after four years but before six years is issued, the same could only be issued if the income chargeable to tax has escaped assessment amounts to or is likely to amount to Rs.1
